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sunlimei 发表于 2008-5-8 12:36

每日一练F3 答案回复可见

<p>2 The following information is available for the year ended 31 December 2004 for a trader who does not keep proper<br/>accounting records:<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; $<br/>Inventories at 1 January 2004&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 38,000<br/>Inventories at 31 December 2004&nbsp;&nbsp;&nbsp; 45,000<br/>Purchases&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 637,000<br/>Gross profit percentage on sales&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;30%</p><p><br/>Based on this information, what was the trader’s sales figure for the year?<br/>A&nbsp; $900,000<br/>B&nbsp; $819,000<br/>C&nbsp; $920,000<br/>D&nbsp; $837,200</p><p>A 38,000 + 637,000 – 45,000 = 630,000 x 10/7 = 900,000</p>

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